Abstract: Water culture is an important part of culture. Since water culture was put forward in 1988, it has re-ceived wide attention from all parties in the society. Scholars have carried out lots of studies on its concept and connotation from different points of view. On the basis of the existing researches review and the author's under-standing, the connotation and extension of water culture have been illustrated, and the concept, structure, classifi-cation and function of water culture have been discussed. The purpose is to enrich and promote the construction of the water culture theory system, in turn, provides reference for water culture practice.